Ethics in Accounting
英文翻译中文
Accounting ethicsBarron's Kathleen ElliottAbstractAccounting ethics is primarily a field of applied ethics, the study of moral values and judgments as they apply to accountancy. It is an example of professional ethics. Accounting ethics were first introduced by Luca Pacioli, and later expanded by government groups, professional organizations, and independent companies. Ethics are taught in accounting courses at higher education institutions as well as by companies training accountants and auditors.Key words：Accounting Ethics EducationContents1 Importance of ethics2 History3 Teaching ethics4 Accounting scandals1.Importance of ethicsThe nature of the work carried out by accountants and auditors requires a high level of ethics. Shareholders, potential shareholders, and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment. They rely on the opinion of the accountants who prepared the statements, as well as the auditors that verified it, to present a true and fair view of the company. Knowledge of ethics can help accountants and auditors to overcome ethical dilemmas, allowing for the right choice that, although it may not benefit the company, will benefit the public who relies on the accountant/auditor's reporting.Most countries have differing focuses on enforcing accounting laws. In Germany, accounting legislation is governed by "tax law"; in Sweden, by "accounting law"; and in the United Kingdom, by the "company law". In addition, countries have their own organizations which regulate accounting. For example, Sweden has the Bokföringsnämden (BFN - Accounting Standards Board), Spain the Instituto de Comtabilidad y Auditoria de Cuentas (ICAC), and the United States the Financial Accounting Standards Board (FASB).2.HistoryLuca Pacioli, the "Father of Accounting", wrote on accounting ethics in his first book Summa de arithmetica, geometria, proportioni, et proportionalita, published in 1494. Ethical standards have since then been developed through government groups, professional organizations, and independent companies. These various groups have led accountants to follow several codes of ethics to perform their duties in a professional work environment. Accountants must follow the code of ethics set out by the professional body of which they are a member. United States accounting societies such as the Association of Government Accountants, Institute of Internal Auditors, and the National Association of Accountants all have codes of ethics, andmany accountants are members of one or more of these societies.In 1887, the American Association of Public Accountants (AAPA) was created; it was the first step in developing professionalism in the United States accounting industry. By 1905, the AAPA's first ethical codes were formulated to educate its members. During its twentieth anniversary meeting in October 1907, ethics was a major topic of the conference among its members. As a result of discussions, a list of professional ethics was incorporated into the organization's bylaws. However, because membership to the organization was voluntary, the association could not require individuals to conform to the suggested behaviors. Other accounting organizations, such as the Illinois Institute of Accountants, also pursued discussion on the importance of ethics for the field. The AAPA was renamed several times throughout its history, before becoming the American Institute of Certified Public Accountants (AICPA) as its named today. The AICPA developed five divisions of ethical principles that its members should follow: "independence, integrity, and objectivity"; "competence and technical standards"; "responsibilities to clients"; "responsibilities to colleagues"; as well as "other responsibilities and practices".Each of these divisions provided guidelines on how a Certified Public Accountant (CPA) should act as a professional. Failure to comply with the guidelines could have caused an accountant to be barred from practicing. When developing the ethical principles, the AICPA also considered how the profession would be viewed by those outside of the accounting industry.3.Teaching ethicsUniversities began teaching business ethics in the 1980s. Courses on this subject have grown significantly in the last couple of decades. Teaching accountants about ethics can involve role playing, lectures, case studies, guest lectures, as well as other mediums. Recent studies indicate that nearly all accounting textbooks touch on ethics in some way. In 1993, the first United States center that focused on the study of ethics in the accounting profession opened at State University of New York at Binghamton. Starting in 1999, several U.S. states began requiring ethics classes prior to taking the CPA exam.In 1988, Stephen E. Loeb proposed that accounting ethics education should include seven goals (adapted from a list by Daniel Callahan). To implement these goals, he pointed out that accounting ethics could be taught throughout accounting curriculum or in an individual class tailored to the subject. Requiring it be taught throughout the curriculum would necessitate all accounting teachers to have knowledge on the subject (which may require training). A single course has issues as to where to include the course in a student's education (for example, before preliminary accounting classes or near the end of a student's degree requirements), whether there is enough material to cover in a semester class, and whether most universities have room in a four-year curriculum for a single class on the subject.There has been debate on whether ethics should be taught in a university setting. Supporters point out that ethics are important to the profession, and should be taught to accountants entering the field. In addition, the education would help to reinforce students' ethical values and inspire them to prevent others from making unethical decisions. Critics argue that an individual is ethical or not, and that teaching an ethics course would serve no purpose. Despite opposition, instruction on accounting ethics by universities and conferences, has been encouraged by professional organizations and accounting firms. The Accounting Education Change Commission (AECC) has called for students to "know and understand the ethics of theprofession and be able to make value-based judgments."Phillip G. Cottel argued that in order to uphold strong ethics, an accountant "must have a strong sense of values, the ability to reflect on a situation to determine the ethical implications, and a commitment to the well-being of others." Iris Stuart recommends an ethics model consisting of four steps: the accountant must recognize that an ethical dilemma is occurring; identify the parties that would be interested in the outcome of the dilemma; determine alternatives and evaluate its effect on each alternative on the interested parties; and then select the best alternative.4.Accounting scandalsAccounting ethics has been deemed difficult to control as accountants and auditors must consider the interest of the public (which relies on the information gathered in audits) while ensuring that they remained employed by the company they are auditing. They must consider how to best apply accounting standards even when faced with issues that could cause a company to face a significant loss or even be discontinued. Due to several accounting scandals within the profession, critics of accountants have stated that when asked by a client "what does two plus two equal?" the accountant would be likely to respond "what would you like it to be?" This thought process along with other criticisms of the profession's issues with conflict of interest, have led to various increased standards of professionalism while stressing ethics in the work environment.From the 1980s to the present there have been multiple accounting scandals that were widely reported on by the media and resulted in fraud charges, bankruptcy protection requests, and the closure of companies and accounting firms. The scandals were the result of creative accounting, misleading financial analysis, as well as bribery. Various companies had issues with fraudulent accounting practices, including Nugan Hand Bank, Phar-Mor, WorldCom, and AIG. One of the most widely-reported violation of accounting ethics involved Enron, a multinational company, that for several years had not shown a true or fair view of their financial statements. Their auditor Arthur Andersen, an accounting firm considered one of the "Big Five", signed off on the validity of the accounts despite the inaccuracies in the financial statements. When the unethical activities were reported, not only did Enron dissolve but Arthur Andersen also went out of business. Enron's shareholders lost $25 billion as a result of the company's bankruptcy. Although only a fraction of Arthur Anderson's employees were involved with the scandal, the closure of the firm resulted in the loss of 85,000 jobs.CausesFraudulent accounting can arise from a variety of issues. These problems usually come to light eventually and could ruin not only the company but also the auditors for not discovering or revealing the misstatements. Several studies have proposed that a firm's corporate culture as well as the values it stresses may negatively alter an accountant's behavior. This environment could contribute to the degradation of ethical values that were learned from universities.Until 1977, ethics rules prevented accounting and auditing firms from advertising to clients. When the rules were lifted, spending by the largest CPA firms on advertisements rose from US$4 million in the 1980s to more than $100 million in the 2000s. Critics claimed that, by allowing the firms to advertise, the business side overstepped the professional side of the profession, which led to a conflict of interest. This focus allowed for occurrences of fraud, and caused the firms, according to Arthur Bowman, "... to offer services that made them more consultants and businessadvisers than auditors."[30] As accounting firms became less interested in the lower-paying audits due to more focus on higher earning services such as consulting, problems arose. This disregard for the lack of time spent on audits resulted in a lack of attention to catching creative and fraudulent accounting.A 2007 article in Managerial Auditing Journal determined the top nine factors that contributed to ethical failures for accountants based on a survey of 66 members of the International Federation of Accountants. The factors include (in order of most significant): "self interest, failure to maintain objectivity and independence, inappropriate professional judgment, lack of ethical sensitivity, improper leadership and ill-culture, failure to withstand advocacy threats, lack of competence, lack of organizational and peer support, and lack of professional body support." The main factor, self interest, is the motivation by an accountant to act in his/her best interest or when facing a conflict of interest. For example, if an auditor has an issue with an account he/she is auditing, but is receiving financial incentives to ignore these issues, the auditor may act unethically.Principles- vs. rules-basedThe International Financial Reporting Standards (IFRS) are standards and interpretations developed by the International Accounting Standards Board, which are principle-based. IFRS are used by over 115 countries including the European Union, Australia, and Hong Kong. The United States Generally Accepted Accounting Principles (GAAP), the standard framework of guidelines for financial accounting, is largely rule-based. Critics have stated that the rules-based GAAP is partly responsible for the number of scandals that the United States has suffered. The principles-based approach to monitoring requires more professional judgment than the rules-based approach.IFRS is based on "understandability, relevance, materiality, reliability, and comparability".Since IFRS has not been adopted by all countries, these practices do not make the international standards viable in the world domain. In particular, the United States has not yet conformed and still uses GAAP which makes comparing principles and rules difficult. In August 2008, the Securities and Exchange Commission (SEC) proposed that the United States switch from GAAP to IFRS, starting in 2014.Responses to scandalsSince the major accounting scandals, new reforms, regulations, and calls for increased higher education have been introduced to combat the dangers of unethical behavior. By educating accountants on ethics before entering the workforce, such as through higher education or initial training at companies, it is believed it will help to improve the credibility of the accounting profession. Companies and accounting organizations have expanded their assistance with educators by providing education materials to assist professors in educating students.New regulations in response to the scandals include the Corporate Law Economic Reform Program Act 2004 in Australia as well as the Sarbanes-Oxley Act of 2002, developed by the United States. Sarbanes-Oxley limits the level of work which can be carried out by accounting firms. In addition, the Act put a limit on the fee which a firm can receive from one client as a percentage of their total fees. This ensures that companies are not wholly reliant on one firm for its income, in the hope that they do not need to act unethically to keep a steady income. The act also protects whistleblowers and requires senior management in public companies to sign off on the accuracy of its company's accounting records. In 2002, the five members of the PublicOversight Board (POB), which oversaw ethics within the accounting profession, resigned after critics deemed the board ineffective and the SEC proposed developing a new panel, the Public Company Accounting Oversight Board (PCAOB). The PCAOB was developed through the Act, and replaced the POB.In 2003, the International Federation of Accountants released a report entitled Rebuilding Public Confidence in Financial Reporting: An International Perspective. By studying the international company collapses as a result of accounting issues, it determined areas for improvement within organizations as well as recommendations for companies to develop more effective ethics codes. The report also recommended that companies pursue options that would improve training and support so accountants could better handle ethical dilemmas.会计职业道德巴伦周刊凯瑟琳·埃利奥特摘要会计职业道德主要是一种应用伦理学，道德价值观和判断，因为它们适用于会计研究领域。
accountingethics中山大学商业伦理
• Being associated with financial or non-financial reports that materially misrepresent the fa cts, such as the financial statements, tax returns and reports to regulators.
• This rule-based approach has its limitations. With a set of hard fast rules, some people will try and loo k for loopholes and not work within the spirit of the rules and therefore attempt to gain an unfair adv antage. Also, not every situation can be foreseen by rule makers. If an activity was not specifically pro hibited by the rules, unscrupulous individuals would assume it was permitted, even through it was clea rly against the spirit of the rules. A rules-based approach, therefore, involves a reactive assessment of a list of known threats. 过去：规则导向（RULE-BASED）
• Non disclosure of financial interests - if you are an accountant working on a confidential stock market flotation, you should be ethical enough to understand the potential conflict of interest a nd therefore raise this as an issue at the start of any work 隐藏财务利益不披露
会计专业英语汇总
会计专业英语汇总Introduction to Accounting Profession (会计专业介绍)Accounting is the practice of recording, analyzing, and interpreting financial transactions of a business or organization. It is an essential function for business success as it provides information about the financial position, performance, and cash flow of an entity. In the accounting profession, professionals use a set of standards and principles to ensure accuracy and consistency in financial reporting.Accounting Principles and Concepts (会计原则和概念)There are several widely accepted accounting principles and concepts that guide the preparation of financial statements. The most significant principles include the accrual principle, revenue recognition principle, matching principle, and consistency principle. These principles ensure that financial information is reported accurately and fairly.Financial Statements (财务报表)Financial statements are the primary output of the accounting process. They provide a snapshot of a company's financial position and performance over a specific period. The three main financial statements are the balance sheet, income statement, and cash flow statement. The balance sheet shows a company's assets, liabilities, and equity at a specific point in time. The income statement shows a company's revenue, expenses, and net income or loss over a period. The cash flow statement shows the inflows and outflows of cash during a specific period.Auditing (审计)Auditing is the examination of financial statements to ensure theirreliability and compliance with accounting standards and principles. Auditors play a crucial role in providing assurance to stakeholders that the financial statements are free from material misstatement or fraud. They assess the internal controls of an organization and gather evidence to support the financial information provided in the statements.Taxation (税务)Taxation is an essential aspect of accounting, as professionals need to understand the tax laws and regulations to provide accurate tax planning and compliance services. Accountants prepare tax returns for individuals and businesses, ensuring that they pay the correct amount of taxes according tothe applicable laws.Cost Accounting (成本会计)Cost accounting focuses on the analysis and control of costs in a business. It involves determining the cost of producing goods or services and analyzing the profitability of different products or services. Cost accountants provide valuable information for decision-making, such as pricing strategies, budgeting, and cost reduction initiatives.Management Accounting (管理会计)Management accounting involves the use of financial information to support managerial decision-making. Management accountants provide reports and analysis to help managers make informed decisions about resource allocation, performance evaluation, and strategic planning. They may also be involved in budgeting, forecasting, and variance analysis.International Financial Reporting Standards (国际财务报告准则)International Financial Reporting Standards (IFRS) is a set of accounting standards developed by the International Accounting Standards Board (IASB). IFRS is widely adopted in many countries around the world, with the aim of promoting transparency and comparability of financial statements globally. Knowledge of IFRS is essential for accountants working in multinational organizations or those seeking international opportunities.Ethics in Accounting (会计伦理)Ethics play a crucial role in the accounting profession. Accountants are expected to maintain integrity, objectivity, and professional skepticism in their work. They must adhere to ethical codes and standards set by professional accounting bodies, such as the American Institute of Certified Public Accountants (AICPA) or the Association of Chartered Certified Accountants (ACCA).Conclusion (结论)Accounting is a dynamic and challenging profession that requires bothtechnical knowledge and ethical behavior. Professionals in the field play a critical role in helping businesses make informed financial decisions and ensuring compliance with accounting standards. The knowledge and skills gained through studying accounting and mastering accounting English are valuable assets that can open doors to a variety of career opportunities.。
accounting and ethics 会计与职业道德 观点及其分析
Ethical standards to increase probability of standards being followed and applied in ethical way
Code of professional ethics developed by IFAC
– Descriptive business ethics
Psychology, organizational behaviour, anthropology Focus on how ethical decisions are made What influences the process and outcomes
Influences on ethical behaviour
Social norms which influence acceptable behaviour
Ethical influences come from
– Parents and extended family – Social group – Peer group – Religion – Culture – Work / profession
Business ethics
(Blowfield and Murray 2011)
“Notions of ethics, justice, responsibility and obligations rooted in human experience can be meaningfully adapted to guide corporate behaviour”
学会计的重要性英语作文
Accounting is a fundamental discipline in the field of business and finance,and its importance cannot be overstated.Here are several reasons why learning accounting is crucial:1.Understanding Financial Statements:Accounting provides the tools necessary to understand,analyze,and interpret financial statements such as balance sheets,income statements,and cash flow statements.These documents are essential for making informed business decisions.2.Business Decision Making:Knowledge of accounting principles helps in making strategic decisions.It allows individuals to assess the financial health of a company, evaluate investment opportunities,and forecast future financial needs.pliance with Laws and Regulations:Accounting is not just about keeping records it also involves ensuring compliance with tax laws,financial reporting standards,and other regulatory requirements.This is vital for avoiding legal penalties and maintaining a companys reputation.4.Financial Planning and Budgeting:Accounting skills are essential for creating and managing budgets.It helps in allocating resources effectively and tracking expenses to ensure that a business operates within its means.5.Internal Control and Risk Management:Accounting practices help in establishing internal controls to prevent fraud and errors.It also aids in identifying and managing financial risks that a business may face.6.Career Opportunities:A background in accounting opens up numerous career paths, including roles in auditing,financial analysis,management accounting,and consulting.It is a versatile skill set that is highly valued in the job market.7.Personal Financial Management:Beyond professional applications,understanding accounting principles can help individuals manage their personal finances more effectively,from budgeting to investing and retirement planning.8.Global Language of Business:Accounting principles are standardized across the world, making it a universal language for business.This is particularly important in todays globalized economy where crossborder transactions are common.9.Technology Integration:With the advent of technology,accounting has become more efficient and automated.Learning accounting also means understanding how to usevarious software and tools that can streamline financial processes.10.Ethical Considerations:Accounting education often includes lessons on ethics,which is crucial for maintaining integrity in financial reporting and ensuring that all stakeholders are treated fairly.In conclusion,learning accounting is not just about crunching numbers its about gaining a comprehensive understanding of business operations,financial management,and the broader economic environment.It is a skill that can be applied in various contexts, making it an invaluable asset for anyone in the business world or those looking to enhance their financial literacy.。
大数据背景下会计伦理问题的思考
ACCOUNTING LEARNING93大数据背景下会计伦理问题的思考高海燕 华东疗养院摘要：随着大数据技术在会计领域的广泛应用，有关数据运用的伦理问题也日渐突出。
会计人员既需要考虑如何利用大数据推动会计工作向更加准确与高效发展，也需要遵循职业伦理规范和数据使用的伦理准则，思考数据使用过程是否符合客户的期望、是否合法、是否会对客户产生不良影响以及是否存在风险以及如何应对等问题，确保会计数据的合规使用。
会计人员在不断提升对数据伦理标准认识的同时，也需要帮助所在组织开发新的、全面的数据合规方法和数据伦理准则，确保会计数据的合法合规使用，为彰显组织的社会责任和提升组织竞争力提供支持。
关键词：会计伦理；数据使用；伦理标准引言在过去几十年里，尽管会计伦理问题一再被强调，但各类财务舞弊和数据造假事件仍旧屡见不鲜。
虚假财务报告不仅使相关企业形象严重受损，甚至给企业带来灭顶之灾，同时也会引起公众对管理层、会计和审计人员以及监管机构等角色提出质疑，甚至影响整个社会对资本市场的信心。
尤其是随着人工智能和大数据等新技术的广泛应用，数据伦理问题也日益突出，能否对其开展积极的思考和应对，日益成为彰显企业社会责任以及提升企业竞争力的重要影响因素。
对于会计从业者而言，既需要考虑如何利用大数据推动会计工作向更加准确与高效发展，更需要遵循职业伦理规范和数据使用的道德准则，确保会计数据的合规使用。
一、会计伦理及其基本原则（一）何为伦理与会计伦理关于何为伦理，有人认为是社会可接受的行为标准，有人认为是按照法律要求做事，也有人认为是对与错的感觉。
由此可见，“伦理”的含义很难确定，很多人对伦理的看法也相对较为模糊。
Valasquez 等人（2010）认为，“伦理是建立在有充分依据的对与错的标准基础之上，规定人们应该做什么，通常表现为权利、义务、社会公益、公平或特定美德等方面。
”例如，伦理包括那些为制止偷窃、诽谤和欺诈等行为而强加的合理义务标准。
accounting专业术语
Account Book（会计账簿）Account（会计账户）Accountability（受托责任观）Accounting Assumption（会计假设）Accounting Computerization（会计电算化）Accounting Elements（会计要素）Accounting Entity（会计主体）Accounting Equation（会计等式）Accounting Events（会计事项）Accounting Informatization（会计信息化）Accounting Item（会计科目）Accounting Law（会计法）Accounting Management Systems（会计管理制度）Accounting Object（会计对象）Accounting Organization（会计机构）Accounting Personnel（会计人员）Accounting Professional Ethics（会计职业道德）Accounting Regulations（会计规范）Accounting System（会计制度）Accounting Theory（会计理论）Accounting Voucher （会计凭证）Accounting Voucher Transmitting（会计凭证的传递）Accounts Payable（应付账款）Accounts Prepaid（预付账款）Accounts Receivable（应收账款）Accrued Expenses (预提费用）Accrued Salaries Payable（应付职工薪酬）Accumulated Depreciation（累计折旧）Accumulative Voucher(累计凭证)Advances From Customers (预收账款)Allowance Method (备抵法)Assets（资产）Balance Sheet（资产负债表）Bank Reconciliation (银行余额调节表)Bank Reconciliation（银行存款余额调节表）Bank Statement (银行对账单)Basic Accounting Standards (基本会计准则)Booking Procedures Using Journal and General Ledger(日记总账账务处理程序) Bookkeeping Procedures (账务处理程序)Bookkeeping Procedures Using Categorized Accounts Summary(科目汇总表账务处理程序) Bookkeeping Procedures Using Multiple-column Journal(多栏式日记账账务处理程) Bookkeeping Procedures Using Summary Voucher(汇总记账凭证账务处理程序) Bookkeeping Procedures Using Voucher (记账凭证账务处理程序)Bookkeeping System（记账方法）Bookkeeping Voucher (记账凭证）Capital Surplus（资本公积）Cash Equivalents（现金等价物）Cash flow from Financing Activity (筹资活动现金流量) Cash flow from Investing Activity（投资活动现金流量）Cash Flow from Operating Activity（经营活动现金流量）Certified Public Accountant（注册会计师）Clearness and Conciseness（明晰性）Closing Accounts（结账）Commercial Paper (商业票据)Commodity Stocks（库存商品）Comparability（可比性）Complete Check（全面清查）Construction in Progress（在建工程）Credit（贷记）Current Asset（流动资产）Current Liability（流动负债）Debentures Payable (应付债券）Debit（借记）Decision-usefulness（决策有用观）Deferred Exchange Losses（待转销汇兑收益）Deferred Exchange Losses（待转销汇兑损益）Deferred Gains on Investment (递延投资收益）Deferred Losses on Investment (递延投资损失）Deferred Tax Charges (递延税款）Deferred Tax Credits (递延税款贷项）Deposit in Transit (在途存款)Direct Labor Cost（直接人工）Direct Material Cost（直接材料）Direct Method（直接法）Direct Write Off Method (直接冲销法)Dividend Payable（应付股利）Dividends Payable（应付股利）Double Entry Bookkeeping System（复式记账法）Double-Entry Voucher (复式记账凭证）Economic Transaction（经济业务）Expenses（费用）Fair Value（公允价值）Financial Accounting（财务会计）Financial Expense（财务费用）Financial Report（财务报告）Financial Report（财务会计报告）First-In, First－Out，FIFO (先进先出法)Fiscal Year（会计年度）Fixed Assets Pending Disposal（固定资产清理）Fixed Assets（固定资产）Fixed Assets-Cost（固定资产原值）Fixed Assets-Net Book Value（固定资产净值）Fixed/ Depreciable Assets（固定资产）Gains（利得）General Ledger Account（总分类账户）General Ledgers（总分类账簿）General journal（普通日记账）General Voucher (通用凭证）Generally Accepted Accounting Principles, GAAP（公认会计原则）Going Concern（持续经营）Good Will（商誉)Gross Profit（总利润）Historical Cost（历史成本）Income Summary （损益汇总）Income On Investment（投资收益）Income Statement（利润表）Income Tax Expense（所得税费用）Indirect Method（间接法）Information System（信息系统）Intangible Asset（无形资产）Inventory（存货）Journals（序时账簿）Last-In, First-Out，LIFO (后进先出法)Ledgers（分类账簿）Liabilities（负债）Long-Term Assets（长期资产）Long-Term Investments（长期投资）Long-Term Liability（长期负债）Long-term Loan（长期借款）Long-Term Loans（长期借款）Long-Term Notes Payable（应付长期票据)Losses（损失）Management Accounting（管理会计）Manufacturing Cost（生产成本）Manufacturing Expense（制造费用）Materiality（重要性）Materials In Transit（在途物资）Measurement Attributes（计量属性）Measurement（计量）Monetary Measurement（货币计量）Mortgage Payable（应付抵押借款）Net Profit（净利润）Net Realizable Value（可变现净值）Nonoperating Outlay（营业外支出）Non-periodic Checking Method（不定期清查）Nonrevenue Receipt（营业外收入）Notes Payable（应付票据）Notes Payable（应付票据）Notes Receivable（应收票据）Notes to Financial Statement（财务会计报告附注）Onetime Voucher（一次凭证）Original Voucher Come From Outside（外来原始凭证）Original Voucher（原始凭证）Other Deferred Credits（其他递延贷项）Other Deferred Expenses（其他递延支出）Other Operating Cost（其他业务成本）Other Operating Revenue（其他业务收入）Outstanding Checks (未兑现支票)Outstanding Items（未达账项）Overhead Expense（管理费用）Owner’s Equity（所有者权益)Owner’s Equity（所有者权益）Paid -in Capital（实收资本）Parallel Record（平行登记）Partial Check（局部清查）Payment Voucher (付款凭证）Periodic Checking Method（定期清查）Periodic Inventory System（实地盘存制）Perpetual Inventory System（永续盘存制）Petty Cash Fund (备用金)Plant and Equipment (厂场设备)Post Responsibility System（岗位责任制）Premium/Discount on Debentures Payable（应付债券溢价/折价）Pre-Operating Expenses（开办费）Prepaid Expense （预付费用）Present Value（现值）Prime Operating Cost（主营业务成本）Prime Operating Revenue（主营业务收入）Profit / (Loss) on Assets Pending for Disposal（待处理财产损溢）Profit（利润）Property Check（财产清查）Propriety Technology and Patent（专利技术权）Provision for Decline in Value of Inventories（存货跌价准备）Provisions for Foreseeable Liabilities（预计负债）Quality of Accounting Information（会计信息质量）Raw Material原材料（）Receipt Voucher (收款凭证）Recognition（确认）Recording Rules（记账规则）Registered Capital（注册资本）Registers（备查账簿）Relevance（相关性）Reliability（可靠性）Replacement Cost（重置成本）Reserve fund（储备金）Retained Earnings（留存收益）Revenues（收入）Self-Made Original Voucher（自制原始凭证）Selling Expense（销售费用）Short-term Loan（短期借款）Short-Term Loans（短期借款）Special Journal (特种日记账)Single Entry Bookkeeping System（单式记账）Single-Entry Voucher (单式记账凭证）Special Accounting Standards (具体会计准则)Special Voucher (专用凭证）Specific Identification（个别计价法）Staff and W orker’s Bonus and Welfare Fund（职工奖励及福利基金) Statement of Cash Flows（现金流量表）Statement of Change in the Owner’s Equity（所有者权益变动表）Subsidiary Ledger Account（明细分类账户）Subsidiary Ledgers（明细分类账簿）Substance over Form（实质重于形式）Summary Bookkeeping Voucher (汇总记账凭证)Summary Voucher (汇总凭证）Taxes Payable（应交税费)Time Period（会计分期）Timeliness（及时性）Trademark Franchise（商标权）Transfer Voucher (转账凭证）Trial Balance（试算平衡）Unearned Revenue （预收收入）Undistributed profits/Accumulated losses（未分配利润/未弥补亏损) Verification of Accounts（对账）Weighted Average（加权平均法）。
会计专业词汇英语翻译
会计专业词汇英语翻译政治风险 political risk再开票中心 re-invoicing center现代管理会计专门方法special methods of modern management accounting现代管理会计 modern management accounting提前与延期支付 leads and lags特许权使用管理费 fees and royalties跨国资本成本的计算 the cost of capital for foreign investments 跨国运转资本会计 multinational working capital management 跨国经营企业业绩评价 multinational performance evaluation 经济风险管理 managing economic exposure交易风险管理 managing transaction exposure换算风险管理 managing translation exposure国际投资决策会计 foreign project appraisal国际投资决策会计 foreign project appraisal国际存货管理 international inventory management股利转移 dividend remittances公司内部贷款 inter-company loans冻结资金转移 repatriating blocked funds冻结资金保值 maintaining the value of blocked funds调整后的净现值 adjusted net present value配比原则 matching旅游、饮食服务企业会计 accounting of tourism and service施工企业会计 accounting of construction enterprises民航运输企业会计 accounting of civil aviation transportation enterprises企业会计 business accounting商品流通企业会计 accounting of commercial enterprises权责发生制原则 accrual basis农业会计 accounting of agricultural enterprises实现原则 realization principle历史成本原则 principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表 all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益 owners equity所有者权益 owners equity实质量于形式 substance over form修正性惯例 principle of exceptions信息系统论 information system perspective相关性原则 relevance微观会计 micro-accounting客观性原则 objectivity可比性原则 comparability谨慎性原则 prudence金融企业会计 accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises建设单位会计 accounting of construction units记账本位币 recording currency计量属性 measurement attributes及时性原则 timeliness货币计量 monetary measurement会计准则 accounting standards会计主体 accounting entity会计职业道德 accounting professional ethics会计职能 functions of accounting会计预测 accounting forecasting会计要素 accounting elements会计研究 accounting research会计学科体系 accounting science system会计学 accounting会计信息 accounting information会计任务 targets of accounting activities会计人员 accounting personnel会计确认 accounting recognition会计目标 accounting objective会计理论结构 theoretical structure of accounting 会计理论 accounting theory会计控制 accounting control会计决策 accounting decision making会计监督 accounting supervision会计假设 accounting assumption会计记录 accounting records会计计量 accounting measurement会计机构 accounting department会计环境 accounting environment会计核算 financial accounting会计管理体制 system of accounting administration 会计分期 accounting periods会计对象 accounting object会计等式 accounting equation会计本质 nature of accounting会计报表 accounting statements宏观会计 macro-accounting会计 accounting汇总报表 combination statements划分资本性支出与收益性支出原则distinguishment between capital expenditure and revenue expenditure合并报表 consolidated financial statements管理活动论 management activities perspective管理会计 management accounting管理工具论 management tool perspective股份制企业会计 accounting of stock companies公认会计原则 generally accepted accounting principle, gaap 公共会计 public accounting工业会计 accounting of industrial enterprises个别报表 individual statements高新技术企业会计 accounting of high technology enterprises 负债 liability费用 expense反馈价值 feedback value对外经济合作企业会计accounting of foreign economic cooperation enter prises对外报表 external statements对内报表 internal statements一致性原则 consistency艺术论 art perspective房地产开发企业会计 accounting of real estate enterprises邮电通信企业会计 accounting of post and telecommunication enterprises预测价值 forecast value真实与公允 true and fair view持续经营 going concern成本报表 cost statement财务会计原则 financial accounting principles财务会计概念框架 financial accounting conceptual framework 财务会计 financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原则 materiality专用报表 special purpose financial statements资产 assets资金 funds资金运动 funds movement财务报告 financial report财务报表要素 elements of financial statements财务报表 financial statements币值稳定假设 constant-dollar assumption保险企业会计 accounting of insurance companies收入的确认 recognition of revenue公司债券发行价格 corporate bond issuing price固定资产折旧 depreciation of fixed assets可转换债券 convertible bonds公司债券利息摊销加速折旧法 accelerated depreciation methods营业外收支净额公司债券利率 interest rate on debenture应收账款出借 assignment of accounts receivable无担保债券 debenture bonds后进先出法 last-in, first-out, lifo其他货币资金应付票据贴现 discount on notes payable先进先出去 first-in, first-out缩写fifo在发建工程 constructions in process固定资产更换与改良 improvements and replacements of fixedassets实地盘存制 periodic inventory system收益总括观点 all-inclusive concept of income损益表法可变现净值法 net realizable value应付福利费基本业务利润固定资产扩建 additions of fixed assets应收账款出售 sale or factoring of accounts receivable 或有负债 contingent liability销货退回与折让 sales returns and allowances零售价格法 retail method现金折扣 cash discount特定履行法其他业务利润公司债券 bonds payable销售法 sale method应付票据 notes payable认股权 stock rights固定资产修理 repairs and maintenance of fixed assets 有担保债券 mortgage bonds销售费用 selling expenses应付股利 dividends payable应收票据 notes receivable无形资产 intangible assets收款法 collection method所得税 income tax流动负债 current liabilities生产法 production method计划成本核算废弃和生置法 retirement and replacement method 盘存法 inventory method流动资产 current assets购货折扣 purchases discounts商誉 goodwill应收账款 accounts receivable投资收益 investment income营业利润 operating income预提费用股本 capital stock公司债券偿还 redemption of bonds坏账 bad debts固定资产重估价 revaluations of fixed assets银行存款 cash in bank固定资产 fixed assets利润总额利益分配 profit distribution应计费用 accrued expense商标权 trademarks and trade names全部履行法净利润 net income应付利润 profit payable未分配利润收益债券 income bonds货币资金利息资本化 capitalization of interests公益金工程物资预付账款 advance to supplier其他应收款 other receivables现金 cash预收账款公司债券发行 corporate bond floatation应付工资 wages payable实收资本 paid-in capital盈余公积 surplus reserves管理费用土地使用权股利 dividend应交税金 taxes payable负商誉 negative goodwill费用的确认 recognition of expense短期投资 temporary investment短期借款 short-term loans递延资产 deferred charges低值易耗品当期经营观点 current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响 effects of inventory errors折旧[旧]折旧方法 depreciation method折旧率 depreciation rate支出 payment直线法 straight-line职工福利基金 welfare fund专项拨款【旧】专利权 patents住房基金 housing fund重置成本法 replacement costing专项物资[旧]专项资产【旧】专有技术 know-how专营权 franchises资本公积 capital reserves资产负债表 balance sheet资金占用和资金来源[旧]自然资源 natural resources存货 inventory车间经费【旧】偿债基金 sinking fund长期应付款 long-term payables长期投资 long-term investments长期借款 long-term loans长期负债 long-term liability of long-term debt财务费用 financing expenses拨定留存收益 appropriated retained earnings标准成本法 standard costing变动成本法 variable costing比例履行法包装物版权 copyrights汇总原始凭证 cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers工作底稿 working paper复式记账凭证 multiple account titles voucher复式记账法 double entry bookkeeping复合分录 compound entry划线更正法 correction by drawing a straight ling汇总原始凭证 cumulative source document会计凭证 accounting documents会计科目表 chart of accounts会计科目 account title红字更正法 correction by using red ink会计核算形式 bookkeeping procedures过账 posting会计分录 accounting entry会计循环 accounting cycle会计账簿 book of accounts活页式账簿 loose-leaf book集合分配账户 clearing accounts计价对比账户 matching accounts记账方法 bookkeeping methods记账规则 recording rules记账凭证 voucher记账凭证核算形式 bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录 simple entry结算账户 settlement accounts结账 closing account结账分录 closing entry借贷记账法 debit-credit bookkeeping局部清查 partial check卡片式账簿 card book跨期摊提账户 inter-period allocation accounts累计凭证 multiple-record document联合账簿 compound book明细分类账簿 subsidiary ledger明细分类账户 subsidiary account盘存账存 inventory accounts平行登记 parallel recording全面清查 complete check日记总账 combined journal and ledger日记总账核算形式 bookkeeping procedure using summarized journal三式记账法 triple-entry bookkeeping实账户 real accounts试算表 trial balance试算平衡 trial balancing收付记账法 receipts-payment bookkeeping收款凭证 receipt voucher损益表账户 income statement accounts通用记账凭证 general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证 source document from outside现金日记账 cash journal虚账户 nominal accounts序时账簿 book of chronological entry一次凭证 single-record document银行存款日记账 deposit journal永续盘存制 perpetual inventory system原始凭证 source document暂记账户 suspense accounts增减记账法 increase-decrease bookkeeping债权结算账户 accounts for settlement of claim债权债务结算账户 accounts for settlement of claim and debt 债务结算账户 accounts for settlement of debt账户 account账户编号 account number账户对应关系 debit-credit relationship账项调整 adjustment of account专用记账凭证 special-purpose voucher转回分录 reversing entry资金来源账户 accounts of sources of funds资产负债账户 balance sheet accounts转账凭证 transfer voucher资金运用账户 accounts of applications of funds自制原始凭证 internal source document总分类账簿 general ledger总分类账户 general account附加账户 adjunct accounts付款凭证 payment voucher分类账簿 ledger多栏式日记账核算形式bookkeeping procedure using columnar journal对账 checking对应账户 corresponding accounts定期清查 periodic checking method定期盘存制 periodic inventory system订本式账簿 bound book调整账户 adjustment accounts调整分录 adjusting journal entry单式记账凭证 single account title voucher单式记账法 single-entry bookkeeping从属账户 secondary accounts成本计算账户 costing accounts财产清查 physical inventory簿记 bookkeeping不定期清查 non-periodic checking method 补充登记法 correction by extra recording表外账户 off-balance sheet accounts备抵账户 provision accounts备抵附加账户 provision and adjunct accounts 备查账簿 memorandum。
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Ethics in Accounting
It is acknowledged that accounting is a foundational but also vital job. Information provided by accountants helps decision makes to make decisions. And employees, creditors, investors，suppliers, customers, government, the general public often referred to these information. But due to a host of misdeeds maybe occur in the accounting profession, so there are four key ethical standards for accountants.
Firstly, integrity. Being a average person, we should be honest, let alone accountants. Accountants should not take unfair advantage of information and should act in the interests both their clients and other indirect users.
Secondly, confidentiality. Accountants should not disclose the information to the irrelevant or hostile person for the personal sake.
Thirdly, competence. Accountants should have accounting expertise to tackle business transactions and prepare financial statements. Accountants should make information easier to understand for users.
Fourthly, objectivity, Accountants should fully disclose all relevant information, rather than standing in the position on company to attempt to conceal the unfavourable information. So that users can rely on its accuracy when making investment and credit decisions.
Take American Enron Corporation as an example, Andersen’s accountants should have competence to discover financial problems that exist in Enron Corporation. And Andersen should expose Enron Corporation’s financial problems to public instead of concealing the truth. Andersen had obeyed ethical codes and had been punished.
Professional accountants are expected of the four standards. So being a qualified accountant must keep the standards in mind deeply.。